61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 2B'^`>+8S
63.accounting system 会计系统 Vw?P.4
64.test of control 控制测试 c'lIWuL)
65.walk-through test 穿行测试 u-M] Az-
66.communication 沟通 sWW\bK0B4
67.flow chart 流程图 J=L`]XE
68.reperformance of internal control 重新执行 <tQXK;
69.audit evidence 审计证据 YlB["@\[B
70.substantive procedures 实质性程序 a^*B5G1(&
71.assertions 认定 &U0WkW
72.esistence 存在 7 FIFSt
73.occurrence 发生 sKCGuw(mh
74.completeness 完整性 r
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75.rights and obligations 权利和义务 q"p#H 8
76.valuation and allocation 计价和分摊 +cw{aI`a8
77.cutoff 截止 vK`S!7x'&
78.accuracy 准确性 RhyegD
79.classification 分类 N
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80.inspection 检查 \
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81.supervision of counting 监盘 i/M+t~
82.observation 观察 ,{TQ
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83.confirmation 函证 zCM^r <Kr
84.computation 计算 x/[8Wi,yB
85.analytical procedures 分析程序 =jBL'|k5
86.vouch 核对 8ipW3~-4
87.trace 追查 ?PYNE
88.audit sampling 审计抽样 9$EHK
89.error 误差 1+FYjh!2t
90.expected error 预期误差 )PHl>0i!
91.population 总体 5GUH;o1m
92.sampling risk 抽样风险 Cea"qNq=k
93.non- sampling risk 非抽样风险 6e&g$R
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94.sampling unit 抽样单位 ]uJM6QuQ
95.statistical sampling 统计抽样 \cFAxL(
96.tolerable error 可容忍误差 }P16Xb)p
97.the risk of under reliance 信赖不足风险 ZG!x$yi$
98.the risk of over reliance 信赖过度风险 w8U2y/:>
99.the risk of incorrect rejection 误拒风险 r8<JX5zyuo
100. the risk of incorrect acceptance 误受风险 6
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101.working trial balance 试算平衡表 ]P
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102.index and cross-referencing 索引和交叉索引 Mf#2.TR
103.cash receipt 现金收入 6O%=G3I
104.cash disbursement 现金支出 2;O c^
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 _82<|NN:
107.balance sheet date 资产负债表日 Y
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108.net realizable value 可变现净值 O&F<oM
109.storeroom 仓库 _y|[Z;
110.sale invoice 销售发票 $To4dJb
111.price list 价目表 V5cb}xx
112.positive confirmation request 积极式询证函 ?V.ig
113.negative confirmation request 消极式询证函 O5c_\yv=
114.purchase requisition 请购单 {kT#o3,>w6
115.receiving report 验收报告 [p2g_bI8yK
116.gross margin 毛利 !Q[;5Lqt
117.manufacturing overhead 制造费用 Mi_[9ku>%
118.material requisition 领料单 a\.
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119.inventory-taking 存货盘点 1g+LF[*-~
120.bond certificate 债券 <r@
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121.stock certificate 股票 u2f `|+1^y
122.audit report 审计报告 }FuV
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123.entity 被审计单位 =H
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124.addressee of the audit report 审计报告的收件人 1w(<0Be
125.unqualified opinion 无保留意见 cF-Jc}h
126.qualified opinion 保留意见 aS3P(s L
127.disclaimer of opinion 无法表示意见 #}nBS-+
128.adverse opinion 否定意见